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Place of supply in gstr1

Chandana (Ca article) (16 Points)

05 August 2021

goods sold to us party but shipped in Maharashtra , hence not treated as exports .but how to disclose in gstr 1

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7 Replies

VIKAS ESNAPURAM (CA-JOB) (226 Points)
Replied 05 August 2021

Could you please elaborate on your concern?

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 05 August 2021

Please elaborate in details

Chandana (Ca article) (16 Points)
Replied 05 August 2021

Our client is registered supplier in Karnataka , goods are billed to party in America ( no gst charged from party ) but goods are shipped to Maharashtra , what is the treatment of the same in Gstr 1 should it be treated as exports?

prasad Nilugal (3914 Points)
Replied 05 August 2021

This is not case of export because as per section 2(5) of the IGST act export means taking goods outside India ,so As per section 10(1)(b) of the IGST act 2017 , this is the case of bill to ship to , in this case place of supply is " Principal place of Business " same is USA , so you have charge IGST to USA party in Invoice . This my opinion , you please confirm with others also ,
Otherwise go for advance ruling under section 97(2) (e) of the CGST act 2017 , because place of supply is not in advance ruling .

CA. Heet Shah (Tax Consultant & Practitioner) (6180 Points)
Replied 05 August 2021

Originally posted by : Chandana
	Our client is registered supplier in Karnataka , goods are billed to party in America ( no gst charged from party ) but goods are shipped to Maharashtra , what is the treatment of the same in Gstr 1 should it be treated as exports?

If the said transaction is FOB Sale wherein the American party is not related and the consideration rec'd is in foriegn the same can be considered as export of goods on the basis of EGM Filed & BRC. However One shall also hold LUT to claim refund on export of goods without GST.

Ignoring any of the above condition taxpayer is liable to charge IGST

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 05 August 2021

I think IGST will be applicable

Imthias ahamed Kormath (910 Points)
Replied 05 August 2021

I think that goods moved to America from Maharashtra by a Supplier from Karntaka.Is the destination place in the document , Airport,Container deport ,Ship,port,and customs area?